Aside from Smith, I think everyone else could be argued as possibly expendable for one reason or another.
Brad Meester - C - too old
Herb Taylor OT - at this time, unlikely
Eben Britton - OT/G - concerns about health
Josh Beekman - G
Rashad Jennings - RB - might be asking too much
Jalen Parmele - RB - just a guy
Zach Potter - TE - 3rd string TE
Stephen Spach - TE- another guy
Aaron Morgan - DE - I honestly don't know what everyone sees in him, has he ever done anything in the regular season?
Terrance Knighton - DT - concerns about character (considering passed offseason issues)
Kyle Bosworth - LB - another depth guy
Daryl Smith - LB - still in his prime, gotta lock him up
Greg Jones- FB - he's 31, how much more punishment can he take?
Derek Cox - CB - concerns about health
Rashean Mathis - CB - age, health concerns
William Middleton - CB - 4th or 5th best corner on team currently
That said, personally, I'd like to see Smith, Cox, Knighton, Jennings, Jones, Britton and Potter back. For the right price, Meester and Mathis if they still want to play. Like KM said though, really too early to tell with some of these guys.